Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 112.152: ISSUES IN SUIT.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT

(a) The only issues that may be raised in a suit under this subchapter are, as applicable, the:

(1) grounds of error contained in the motion for rehearing; or

(2) material facts and legal bases contained in the notice of intent filed under Section 111.0091(a) or 111.106(a).

(b) The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.0091 or 111.106, as applicable.

Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 8, eff. May 24, 2025.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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